Search & Read at all times.
Your portable library is online!,Hello!
Search Symbol (Half-width) Description of Search Symbols
Space "AND" indicates the intertwining of key terms used in a search
Double Quotation Marks ("") ( " " ) Double quotation marks indicate the beginning and end of a phrase, and the search will only include terms that appear in the same order of those within the quotations. Example: "image process" : " image process "
? Indicates a variable letter. Entering two ? will indicate two variable letters, and so on. Example: "Appl?", search results will yield apple, apply… e , appl y … ( (often used to English word searches) )
* Indicates an unlimited number of variable letters to follow, from 1~n. Example: Enter "appl*", search results will yield apple, apples, apply, applied, application…(often used in English word searches) e , appl es , appl y , appl ied , appl ication … ( (often used to English word searches) )

Boolean logic combinations of key words is a skill used to expand or refine search parameters.
(1) AND (1) AND: Refines search parameters
(2) OR (2) OR: Expands search parameters (3) NOT: Excludes irrelevant parameters


DOI stands for Digital Object Identifier ( D igital O bject I dentifier ) ,
and is the unique identifier for objects on the internet. It can be used to create persistent link and to cite articles.

Using DOI as a persistent link

To create a persistent link, add「」 「 」 before a DOI.
For instance, if the DOI of an article is 10.5297/ser.1201.002 , you can link persistently to the article by entering the following link in your browser: 10.5297/ser.1201.002
The DOI link will always direct you to the most updated article page no matter how the publisher changes the document's position, avoiding errors when engaging in important research.

Cite a document with DOI

When citing references, you should also cite the DOI if the article has one. If your citation guideline does not include DOIs, you may cite the DOI link.

DOIs allow accurate citations, improve academic contents connections, and allow users to gain better experience across different platforms. Currently, there are more than 70 million DOIs registered for academic contents. If you want to understand more about DOI, please visit airiti DOI ) 。

Previous Page
Next Page
There is no full-text available at the moment. Airiti would like to request author's authorization. I would like to provide authorization.
Abstract 〈TOP〉
Parallel Abstract 〈TOP〉
Reference ( 46 ) 〈TOP〉
  1. 梁証揚,民國90年,人力支出價值攸關性之研究,私立中原大學會計學系研究所碩士論文。
  2. 劉正田,民國90年7月,研發支出資本化之會計基礎股票評價,會計評論33期:頁1-26。
  3. Aaker, D. A., R. Jacobson.,1994, The financial information content of perceived quality. Journal of Marketing Research 31,191-201.
  4. Amir, Eli and Baruch Lev ,1996, Value-relevance of non-financial information: The wireless communications industry. Journal of Accounting and Economics, 22, 3-30.
  5. Barth M., and G. Clinch., 1998, Revalued financial, tangible, and intangible assets:Associations with share prices and non market-based estimates. Journal of Accounting Research 36,199-233.
Times Cited (9) 〈TOP〉
  1. 傅瀛萩(2012)。企業彌補虧損減資之價值攸關性分析。中原大學會計研究所學位論文。2012。1-50。 
  2. 張家綺(2003)。生命週期對商標價值的攸關性。中原大學會計研究所學位論文。2003。1-49。
  3. 段台國(2003)。在「軍民通用科技發展作業基金」下影響技術移轉價格因素之研究。中原大學企業管理研究所學位論文。2003。1-69。
  4. 黃仲賢(2003)。財務報表資訊與非財務報表資訊異常現象之探討:以應計項目與非財務指標為例。中原大學會計研究所學位論文。2003。1-33。
  5. 謝佩芬(2004)。財務指標與非會計資訊對股價之影響-Ohlson模型之延伸應用。中原大學國際貿易研究所學位論文。2004。1-56。
Altmetrics 〈TOP〉
E-mail :
When an article is available to download, a notice will be sent to your mailbox address.
E-mail :